Consolidated techniques for groups of enterprises with complex structure
DOI:
https://doi.org/10.29358/sceco.v0i14.36Keywords:
consolidated financial statements, levels consolidation, direct consolidationAbstract
The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one. The group of entities can choose one of these techniques, the final result (the consolidated financial statements) being the same, whatever the option.Downloads
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Published
14.12.2009
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How to Cite
Ciuraru-Andrica, C. (2009). Consolidated techniques for groups of enterprises with complex structure. Studies and Scientific Researches. Economics Edition, 14. https://doi.org/10.29358/sceco.v0i14.36
